Request a remittance of late surcharges from the Urssaf

Verified 17 May 2024 - Directorate for Legal and Administrative Information (Prime Minister)

When a company pays its social security contributions late, it must pay late surcharges. If the company encounters financial difficulties, it can request a remittance of late payments from the Urssaf and payment deadlines.

To find out more about the request for payment periods from the Urssaf, you can consult the dedicated card.

Where a company fails to pay his social security contributions or pays them only in part by the due date, he shall be subject to late-payment increases starting on 1er overtaking day.

The late surcharge amount is equal to 5% the amount of social contributions which have not been paid on time. This surcharge shall be applied to each day of late payment.

When a company is late in paying his contributions, the Urssaf sends him a formal notice in which it indicates a deadline by which the company must pay its contributions. If the company has still not paid its contributions by the date indicated, additional late payment increases are applied to it.

The additional late-payment increments shall be equal to 0.2% the amount of social security contributions which have not been paid by month (or fraction of a month) of delay.

To be able to benefit from a delivery of late surcharges, the company must fulfill certain conditions. These vary depending on whether the company has paid the contributions to which the mark-ups relate or whether it has obtained payment deadlines for those contributions.

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Contributions paid

Payment within 30 days

The company that paid its social security contributions within 30 days after the payment deadline may benefit from a automatic delivery of its late increases. However, it must fulfill the following conditions:

  • It must not have been late in paying its social security contributions in the last 24 months.
  • The amount of late-payment increases which should be applied is less than €3,864.
Payment after 30 days

The company who paid his dues after 30 days as from the payment deadline, may apply for a rebate from the Urssaf of its late surcharges. It must meet all of the following conditions:

  • It applied for remission of the late surcharge by means of a ex gratia appeal to the Director of Urssaf.
  • It must justify its claim for remission by stating the reasons why it did not pay its contributions on time (for example, the largest customer has not yet paid its bills).
  • They should not have to pay any legal fees to their account or to a Commissioner of Justice

Warning  

In the case of compulsory taxation, the company must also meet the following 2 conditions:

  • Have paid this tax in full ex officio (lump sum)
  • To have provided his missing return

Obtaining payment terms

The company that has a plan to obtain payment terms from the Urssaf within 30 days after the final date for payment of his social security contributions may benefit from an automatic remission of his late-payment increases.

However, it must fulfill the following conditions:

  • The company must not have been in arrears in its social security contributions in the last 24 months.
  • The amount of late-payment increases which should be applied is less than €3,864

FYI  

The delivery of late surcharges may be total or partial.

The company must make his request for remission on its online space on the Urssaf website. To find the form, go to the one-click services then click to request the delivery of late surcharges.

Once the request has been made, the company must validate the summary of his request before sending to the Urssaf.

Connect to his Urssaf space

FYI  

The company can follow the progress of its case on its online space.

The company shall receive a response from the Urssaf within 48 hours after his request :

  • If the file is complete: the company receives the decision of the Urssaf (total surrender, partial surrender, refusal, etc.).
  • If the file is incomplete: the company receives a request containing the additional elements to be provided.